Summary:Situs for assessment of personal property. Subjects motor vehicles,
trailers, and semitrailers registered in Virginia, but normally garaged or
parked in another state, to the personal property tax. The situs for taxation
and assessment shall be the locality of the registrant's address as shown
on the vehicle's registration card. Vehicles for which a personal
property tax is paid to another state are not subject to personal property tax
in the Commonwealth.
Full text:01/20/97 Senate: Presented & ordered printed 975748753pdf